Client's father had a Roth with Client as beneficiary; father died in 2001. Account was changed to an inherited Roth with Client as beneficiary.
Client had been receiving statements after father's death, but never took RMDs, thinking that RMDs didn't apply to Roths. Client says that he didn't see (more likely didn't pay attention to) the RMD notices that were on the statements. Needing funds, Client decided to close the Roth in 2020.
Has anyone uncovered an approach (that IRS has accepted) in a similar situation that doesn't involve amending 17 years of tax returns and paying the 50% penalty tax for each year?